HS Code 08044090
Avocados Fresh Or Dried, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 08044090 would be approximately BDT 71,750.00, because the Total Tax Incidence is 71.75% of the assessable value.
What these figures mean
Avocados Fresh Or Dried, Nes is classified under HS code 08044090, which sits in heading 0804 (Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens; fresh or dried) of chapter 08 (Edible fruit and nuts; peel of citrus fruit or melons).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 20% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 71.75%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 08044090 in 6 of 6 months, totalling 16,150 kg at an assessable value of BDT 6,347,583. That is an average of BDT 393 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,563rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,833 kg | BDT 920,331 | BDT 502 |
| January 2026 | 1,470 kg | BDT 722,766 | BDT 492 |
| February 2026 | 1,910 kg | BDT 943,864 | BDT 494 |
| March 2026 | 2,401 kg | BDT 1,096,744 | BDT 457 |
| April 2026 | 4,156 kg | BDT 1,322,547 | BDT 318 |
| May 2026 | 4,380 kg | BDT 1,341,331 | BDT 306 |
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 08 contains 151 tariff lines, averaging 93.73%. At 71.75%, 08044090 sits below that average by 21.98 percentage points. It is the 96th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 10.67 points.
Within heading 0804 alone, rates run from 43.75% to 121.78% across 18 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.